Government measures in key jurisdictions 4th edition - Flipbook - Page 77
Italy
Litigation
Are the courts
operating?
Following the Urgent Measures adopted in the lockdown period (12 March 2020 – 11 May 2020; for
details see version of 25 June 2020), starting from 12 May 2020 Courts have restarted the ordinary
work. During the period 12 May 2020 – 30 October 2020, special provisions shall apply for the
management and rescheduling of hearings in order to ensure a smooth reorganization of the
Courts cases workload. All Court Presidents have already issued the relevant Court
orders implementing the organization measures that, in brief, provide for: the avoidance of a bulk
rescheduling of hearings if at all possible, a strict planning of hearings during the days in order to
ensure the orderly attendance to hearing rooms and the avoidance of any overlap between hearings,
the implementation of virtual hearings and written hearings as much as possible, the need for all
individuals attending hearings in person to wear PPE.
In addition, starting from 30 June 2020 parties are required to engage in compulsory mediation as a
pre-condition to commencing Court proceedings for contractual disputes where the compliance with
the emergency regulations issued in relation to the COVID-19 pandemic is at stake as a reason for the
non-fulfilment of contractual obligations.
Tax
•
Tax payment deferral: Payments of VAT, payroll withholding taxes and social security and
compulsory insurance contributions due in March 2020 are suspended for companies (i) operating
in sectors most affected by Covid-19, or (ii) not exceeding certain turnover thresholds, or (iii)
operating in areas most affected by Covid-19. Suspended payments may be executed in one
payment by 16 September 2020, or in four instalments from 16 September 2020 onwards.
•
Tax payment deferral: Payment of VAT, payroll withholding taxes, and social security and
compulsory insurance contributions due in April and May 2020 are suspended for
companies that (i) incurred, respectively, a 33% or 50% reduction in monthly turnover in
March and April 2020 compared with March and April 2019, taking into account an
annual turnover up to or exceeding €50 million, or (ii) are active in sectors most affected
by Covid-19, or (iii) started their activity after 31 March 2019. Suspended payments may be
executed in one payment by 16 September 2020, or in four instalments from 16 September 2020
onwards. Alternatively, taxpayers may opt to execute (i) 50% of the suspended payments within 16
September 2020 or in four instalments from 16 September 2020 onwards, and (ii) the remaining
50% in 24 monthly instalments from 16 January 2021 onwards.
•
Tax credit for COVID-19 related adaptation of work environment: A tax credit for 60% of
expenses (i) relating to the sanitation of offices and purchase of individual protection devices and
(ii) for adapting work environments to tackle the spread of the COVID-19 pandemic up to a
maximum of €60,000 (or € 80,000, depending on the beneficiary) is granted. The overall available
benefit budget is capped at €200 million for 2020. The tax credit can be used to set off tax
liabilities or can be assigned to third-parties. Alternatively, taxpayers may opt to execute (i) 50% of
the suspended payments within 16 September 2020 or in four instalments from 16 September
2020 onwards, and (ii) the remaining 50% in 24 monthly instalments from 16 January 2021
onwards.
Has any new
legislation been
introduced in light of
Covid-19?
77
Government measures in key jurisdictions